The Corp H1 2026 Final Pack consolidates the six H1 fiscal activations of the Mexican corporate calendar into a single procurement with a commitment discount, CFDI 4.0 traceability from brief to delivery, and one master agreement for the procurement, tax, and logistics teams. It is designed for Mexican corporate groups with more than 250 employees on payroll, plants across several states, an active IMMEX program, and delivery requirements that span Mexico and the United States under USMCA. The semester commitment discount runs 8 to 14 percent on the published quarterly price depending on consolidated volume and applies uniformly across all six fronts of the pack.
The H1 2026 Final Pack is calibrated for corporate groups that need to execute the first semester with the same fiscal discipline they expect for the annual cycle but with a different operational profile: more board meetings, more IMMEX ramps, and a heavier concentration of commercial activations during Hot Sale and Semana Santa. The advantage of the master agreement is the same as for annual procurement: one tender, one supplier, one CFDI reconciliation, one compliance audit at semester close.
Covers the 2025 fiscal year-end (appreciation kits for the team that closed the cycle, recognition for those who hit tenure milestones in December) and the 2026 kickoff (welcome kits for the January and February onboardings, the first board meeting of the year, CEO kit for the first 30 days of operation). Deliveries run 8 to 22 January. CFDI 4.0 invoicing under unit key E48 with chapter D01 deduction when the kit counts as employee compensation.
Covers the kit line for the IMMEX plant staff in Saltillo, Ramos Arizpe, Apodaca, and Tijuana that starts the new US parent operating budget on the first business day of January. We run temporary export with pedimento and Carta Porte 3.0 when the kit returns to Mexico at quarter close, or definitive export for kits that stay with the employee at the plant. The invoice is issued with the foreign trade complement and 0% IVA rate, deductible in the Mexican corporate tax regime.
Covers internal activations for Valentine’s (13-14 February delivery) and International Women’s Day (6-8 March delivery). Three tiers: thank-you kit (Oaxacan craft chocolate + personalised card), premium kit (Mexico City beauty set + preserved flowers), VIP kit (curated experience + signed artisan piece). For groups above 500 employees we run safety stock and staggered deliveries by site.
Covers the sales force kit for Hot Sale (deliveries 15 to 25 May) and the tourist activation for Semana Santa (deliveries 20 March to 5 April in Cancún, Los Cabos, Puerto Vallarta). LFPC compliance when the kit includes a promotional balloon or similar, PLD compliance when the recipient is a financial-sector client above the current UMA threshold.
Covers the kit line for stands, VIP visitor kits, and the post-event follow-up piece for the spring industrial fairs: Expo Manufactura (Monterrey, February), ANTAD (Guadalajara, April), Cumbre de Negocios (Los Cabos, April). Coordination with the client’s trade-marketing agency and the export desk when the fair receives USMCA visitors. Deliveries between 25 March and 5 April for the April fairs.
Covers the kit line for first-semester corporate training programs (inductions, technical certifications, leadership workshops, NOM-035 compliance) and the kit line for the ordinary board meeting that approves the 2025 fiscal close. Coordination with HR and Legal for compliance with the Federal Labor Law, NOM-035, and the General Law of Mercantile Societies.
The semester commitment discount is not a courtesy gesture: it is the economic result of planning production with six months of horizon rather than three. When Corp-Merch.MX receives a closed semester order, it can reserve plant capacity with the subcontracted manufacturers in the Bajío and the northern border, negotiate raw-material prices (cotton, leather, glass, ceramic, stainless steel) before the spring inflation cycle, and block logistics slots with parcel operators and bonded warehouses. Those three savings (capacity, raw material, logistics) pass through to the client as discount, not retained margin.
The discount applies uniformly across all H1 fronts. The client does not have to pick and choose between fronts to maximise it. The discount is calculated on the pack subtotal before IVA and reflected in a single line of the quote under the concept "Semester H1 commitment discount". The invoice carries the discount in the corresponding CFDI 4.0 line with the SAT-authorised discount code. The discount applies only when the full pack (all six fronts) is contracted. If the client decides to run only four of the six fronts under H1, the discount drops to 4 to 7 percent in proportion to the effective coverage.
For corporate groups whose procurement policy requires tendering each front separately, the H1 pack is offered as a master agreement with six open purchase orders that procurement executes without re-tendering. The master agreement runs from 1 January to 30 June 2026 with automatic renewal for H2 if the client requests it before 30 April.
The H1 timeline starts in the first half of December 2025 with the signature of the master agreement. The first PO confirmation happens the first week of January 2026. The first delivery leaves the bonded warehouse between 15 and 22 January. Subsequent deliveries follow the internal calendar: Valentine’s (10-13 February), IMMEX kickoff (5-15 February), Expo Manufactura (10-13 February), Women’s Day (3-6 March), Semana Santa (20 March - 5 April), ANTAD and Cumbre (25 March - 5 April), Hot Sale (15-25 May), Q1 board (8 days before the meeting), training (monthly per internal calendar).
H1 invoicing is issued as two consolidated CFDIs per quarter or as six monthly CFDIs if the AP policy requires it, with a 1.5 percent administrative surcharge on the subtotal in the monthly variant. Each CFDI carries the semester discount on a separate line, the recipient tax regime (605 RESICO, 601 general, 626 simplified trust regime where applicable), the unit key for the spend chapter, and the CFDI use that accounting instructs.
The H1 fiscal compliance report is delivered at semester close (30 June) with the detail of each CFDI issued, each IMMEX pedimento used, each Carta Porte 3.0 generated, and each piece delivered with photographic evidence and recipient signature. This report is the input for the first-semester informative returns, the Related-Party Operations Report where applicable, and the UIF compliance for financial-sector recipients above the UMA threshold.
The operational brief close is 15 December 2025. That allows production to start the first business day of January 2026 with the first delivery out before 22 January. Briefs arriving after 15 December are processed for deliveries from the second half of February onwards while the semester discount still applies as long as the master agreement is signed before 30 November 2025.
The full discount (8 to 14 percent) applies only with the full six fronts. With four fronts, the discount drops to 5 to 8 percent in proportion to effective coverage. The clause is documented in the master agreement so that the discount cannot be applied on an incomplete commitment.
Yes. For corporate groups with multi-site operations and multiple RFCs, we run invoicing by site with independent breakdown. Each RFC receives its CFDI 4.0 with its own tax regime, its delivery ZIP code, and the deduction clause that the client’s accounting team instructs. Logistics consolidation stays as a single shipment when the addresses are compatible.
We run temporary export with pedimento and Carta Porte 3.0 for kits that cross the northern border and return to Mexico at quarter close, and definitive export with exit pedimento for kits that stay with the employee at the plant. We work with a certified customs broker in Monterrey and Tijuana. The invoice carries the foreign trade complement and 0% IVA.
Yes, when the delivery crosses the northern border (Saltillo, Ramos Arizpe, Apodaca, Tijuana, Ciudad Juárez) under USMCA or IMMEX. The invoice includes the complement with the pedimento number, the tariff fraction, and the destination of the piece. For deliveries exclusively in Mexico, the invoice is issued without the complement.
Yes. The H1 master agreement includes an automatic-renewal clause for H2 if the client requests it before 30 April. The renewal applies the same percentage discount on the six H2 fronts, adjusted for volume and inflation. For clients with a two-year budget (2026-2027) we offer an additional 2 to 4 percent discount on the consolidated annual contract.
Send us the corporate headcount, the plant and office footprint, the IMMEX program and the USMCA projection, the parent tax regime, and the six fronts you want to include. We respond within 24 business hours with the closed MXN quote with the semester discount applied, the per-front delivery schedule, and the CFDI 4.0 invoicing proposal with pedimento and Carta Porte 3.0 breakdown when applicable.
Corp-Merch.MX is an independent corporate-merch provider. We are not a partner, sponsor, or official supplier of the corporations, fairs, venues, brands, or artisans referenced on this page. Figures, pieces, and suppliers are sector references included for descriptive purposes without implying affiliation. All merch is made to order and delivered with CFDI 4.0 and Carta Porte 3.0 when applicable.